Federal

DIRECT Act

Source: Congress.gov · 353 words in original text

What This Bill Does

This bill takes unspent money that was given to the Internal Revenue Service for enforcement activities and redirects that money to U.S. Customs and Border Protection instead. The redirected funds would be used to pay salaries and expenses for new border agents and officers working on the southern border.

Who It Affects

The Internal Revenue Service (the federal agency that collects taxes), U.S. Customs and Border Protection (the federal agency that controls the southern border), and new border agents and officers hired for southern border security.

Key Provisions

- The bill cancels unspent money that was given to the IRS for enforcement activities through a previous law called the Inflation Reduction Act (Sec. 2(a)) - That same amount of money becomes available to U.S. Customs and Border Protection for paying salaries and expenses of new agents and officers hired for southern border security (Sec. 2(b))

What Changes

If this bill becomes law, money intended for IRS enforcement work would instead be used to pay for new border security staff on the southern border.

Important Definitions

- Unobligated balances: money that was given to an agency but has not yet been spent or committed to be spent - Rescinded: officially canceled or taken back

Effective Date

Not specified in bill text

I 118TH CONGRESS 1ST SESSION H. R. 1223 To rescind certain balances made available to the Internal Revenue Service and redirect them to the U.S. Customs and Border Protection. IN THE HOUSE OF REPRESENTATIVES FEBRUARY 27, 2023 Ms. TENNEY (for herself and Mr. BABIN) introduced the following bill; which was referred to the Committee on Appropriations, and in addition to the Committee on Ways and Means, for a period to be subsequently deter- mined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned A BILL To rescind certain balances made available to the Internal Revenue Service and redirect them to the U.S. Customs and Border Protection. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Diverting IRS Re- 4 sources to the Exigent Crisis Today Act’’ or the ‘‘DI- 5 RECT Act’’. 6 VerDate Sep 11 2014 02:07 Mar 14, 2023 Jkt 039200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H1223.IH H1223 kjohnson on DSK79L0C42PROD with BILLS 2 •HR 1223 IH SEC. 2. RESCISSION OF CERTAIN BALANCES MADE AVAIL- 1 ABLE TO THE INTERNAL REVENUE SERVICE. 2 (a) IN GENERAL.—The unobligated balances of 3 amounts appropriated or otherwise made available for en- 4 forcement activities of the Internal Revenue Service by 5 section 10301(1)(A)(ii) of Public Law 117–169 (com- 6 monly known as the ‘‘Inflation Reduction Act’’) as of the 7 date of the enactment of this Act are rescinded. 8 (b) REDIRECTION OF FUNDS TO U.S. CUSTOMS AND 9 BORDER PROTECTION.—There is appropriated to the U.S. 10 Customs and Border Protection for the salaries and ex- 11 penses of new agents and officers hired for the security 12 of the southern border of the United States an amount 13 equal to the amount rescinded pursuant to subsection (a). 14 Æ VerDate Sep 11 2014 02:07 Mar 14, 2023 Jkt 039200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H1223.IH H1223 kjohnson on DSK79L0C42PROD with BILLS

Important: This plain English summary was generated by AI and is provided for informational purposes only. It is not legal advice. Always consult the official bill text on Congress.gov or a qualified attorney for legal matters.